TaxTMI 
TaxTMI 
2024 (1) TMI 932
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.... Advocate for the Appellant Shri Anand Kuamar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the payment of duty by 100% EOU can be paid from cenvat credit account while debonding the 100% EOU unit. 2.1 Shri Manish Jain, Learned Counsel appearing on behalf of the appellant submits that the show cause notice cannot be issued to ....
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....I 538 - Bombay High Court Thermax Limited - 2019 (31) GSTL 60 (Guj.) Dishman Pharmaceuticals & Chemicals Pvt Ltd - 2016 (332) ELT 242 (Guj.) Flexi Caps and Polymers Pvt Ltd - 2022 (58) GSTL 545 (Tri.- Del). 2.3 He further submits that duty payable on the removal of inputs procured by EOU indigenously or from other EOU duty free to DTA is a duty of excise, therefore, the same can be paid fro....
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....e unit, the custom/excise department is empowered to issue a show cause notice for which no approval of development commissioner is required for issuance of show cause notice, therefore, this submission of the appellant is not sustainable. 4.1 Regarding the submission of the appellant that since the amount is paid from cenvat credit is otherwise refundable under Section 142 of CGST Act, 2017, I f....
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....m duty in cash. 4.3 I am of the view that the cenvat credit can be utilized for payment of excise duty either on the finished goods or on the indigenous inputs. However, in case of imported inputs the additional duty of custom has to be paid in cash and not by debiting cenvat credit account in terms of Rule 3 of CCR, 2004. In view of this unambiguous position of law, I hold as under: - (i) In c....